Review Of Corporate Tax Planning E-Learning

Review Of  Corporate Tax Planning E-Learning
CPA Nova Scotia continues to offer on-demand modules. Many member feel that this convenient, economical and interactive course delivery is a perfect alternative for those having difficulty attending our in-class courses. Prior to the course commencement, you will be given password access to the online courseware via e-mail. Within this courseware, you will find instructions on how to work through the course, all necessary course materials, as well as a range of interactive learning activities designed to make studying on the Internet a rich and relevant experience



Please Note: An updated version of this course will be available in December 2019.  Also, the current material covers the standards as issued up to June 30, 2017. 

This two-day seminar in corporate tax is designed for those who desire to update and refresh their knowledge in both technical and tax planning issues for corporations.  Although the corporation taxation for public and private corporations is reviewed, the primary focus is on the taxation of private companies. The detailed reference materials covering a broad range of corporate income tax topics, will be an invaluable reference in the future. In addition to the presentation of the material by the seminar leader, participants will work through case studies covering a wide range of corporate tax issues, collaborate with their peers and have an opportunity to share issues that have been impacting their clients.

CONTENT

  • Organization of the Tax Act as it relates to corporations
  • Determination of residency
  • Various income items and deductions not commonly seen
  • Calculation of corporate taxes
  • Common definitions under the Income Tax Act that impact a corporate taxpayer, including related parties, affiliated parties, and associated corporations
  • Various sources of income, including active business income, investment income, specified investment business and personal service businesses.
  • Commonly used corporate reorganization provisions: the use of the Section 85 rollover; Section 86 capital reorganization; Section 87 amalgamation; Section 88 wind-up
  • Section 84.1 and Section 55(2) anti-avoidance provisions
  • Corporate attribution
  • Loss utilization
  • Owner manager remuneration planning
  • Estate planning
  • Issues for buy-sell agreements and purchase and sale of business
  • Acquisition of control
  • Debt forgiveness

PREREQUISITE KNOWLEDGE
Corporate Tax - Tax Return Updates, Compliance, and Planning, or equivalent working experience with the preparation of corporate tax returns and some tax planning experience.

WHO WILL BENEFIT?
Those involved in corporate tax matters for private corporations that desire to expand or refresh their knowledge of corporate tax.

Passport - 2 Days plus $140
Hours - 14

When
4/1/2019 - 8/31/2019